Be warned if you intend on using the Fouts Law Firm in Ellijay, GA to represent you with the IRS. The bottom line is this firm will ask for money, more money and more money without ever providing any legal opinion or advice. My wife and I hired the firm to represent us in an an audit being performed by the IRS. We did not have any back taxes due and had already met once with the IRS auditor who requested additional information. My wife and I spent the majrotiy of a weekend making copies of the documentation requested by the auditor to cut down on potential charges for copying services that would be charged by the Fouts Law Firm. We sent copies organized and labeled 1 copy for the IRS and 1 copy for the law firm, they still spent time making copies of documentation to send to the IRS. When the iteized bill was submitted to us, they claimed to have "earned" more than the initial $1200.00 retainer. Bottom line if the firm caled and left a message for us to return their call, there was a $20.00 charge, if we sent an email, no matter how short, there was $20.00 charge. The IRS issued their findings (stating we owed $14000.00 in additional taxes) and the Fouts Law Firm asked us what we wanted them to do? We hired them to provide direction and legal advice, neither of whcih was ever provided. After paying $3000.00 in fees, we fired them and was sent a bill for another $70.00. Be wary ifyou intend on hiring Jeffery I Fouts, Attorney, they are a scam artist out to rip off hard working average tax payers. Post script, afer all of that, my wife and I were able to settle our IRS audit with the IRS by having our taxes redone by another CPA (different from the original CPA that prepared the returns) and ended up owing $3000.00. It was an expensive lesson for me.